1996 (5) TMI 166

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....he Respondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. India Plywood Mfg. Co. Ltd., the issue for our consideration is whether when as a consequence of classification, decision in favour of the assessee refund has to be granted, then whether the assessable value has to be re-determined. The goods under consideration were classified under Item No. 16B and du....

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.... merits; they had filed written submissions. Shri M. Hazal Mohideen, ld. JDR is present for the respondent/Revenue. He submitted that the order passed by the ld. Collector of Central Excise (Appeals) is correct and that the appellants had no case. 4. We have carefully considered that matter. There is no dispute that the appellants were eligible for refund which had been paid to them. The o....